Naza, Radhita Khoirun (2026) PERAN SISTEM PENGENDALIAN INTERNAL DALAM MEMEDIASI PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PADA BPR DI KOTA SEMARANG. Skripsi thesis, Universitas BPD.
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Abstract
This study aims to analyze the impact of accounting information systems (AIS) on employee performance, considering its constituent dimensions such as information quality, system quality, and service quality, as well as testing the mediating function of internal control systems. A quantitative approach was applied through a survey method, in which data were obtained from questionnaires distributed to employee respondents and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique with the support of SmartPLS software. The results show that accounting information systems have a positive and significant effect on employee performance. The dimensions of accounting information systems, such as information quality, system quality, and service quality, are also proven to contribute positively and significantly to employee performance. The accounting information system and its constituent dimensions also show a positive and significant effect on the internal control system. However, the test results reveal that the internal control system does not have a significant effect on employee performance and fails to act as a mediator in the relationship between the accounting information system, information quality, system quality, and service quality on employee performance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menganalisis dampak sistem informasi akuntansi (SIA) pada kinerja karyawan, dengan mempertimbangkan dimensi pembentuknya seperti kualitas informasi, kualitas sistem, dan kualitas layanan, serta menguji fungsi mediasi sistem pengendalian internal. Pendekatan kuantitatif diterapkan melalui metode survei, di mana data diperoleh dari kuesioner yang disebarluaskan kepada responden karyawan dan dianalisis menggunakan teknik Partial Least Squares-Structural Equation Modeling (PLS-SEM) dengan dukungan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi memberikan pengaruh positif dan signifikan terhadap kinerja karyawan. Dimensi sistem informasi akuntansi seperti kualitas informasi, kualitas sistem, dan kualitas layanan juga terbukti memberikan kontribusi positif dan signifikan pada performa karyawan. Sistem informasi akuntansi beserta dimensi pembentuknya juga menunjukkan pengaruh positif dan signifikan terhadap sistem pengendalian internal. Namun, hasil pengujian mengungkapkan bahwa sistem pengendalian internal tidak memberikan pengaruh signifikan pada performa karyawan dan gagal berperan sebagai mediator dalam hubungan antara sistem informasi akuntansi, kualitas informasi, kualitas sistem, serta kualitas layanan terhadap kinerja karyawan. |
| Uncontrolled Keywords: | sistem informasi akuntansi, kinerja karyawan, sistem pengendalian internal |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 18 Mar 2026 01:47 |
| Last Modified: | 18 Mar 2026 01:47 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/3097 |
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